81-04.1-04-15

N.D. Admin. Code § 81-04.1-04-15

Automobiles - Washing, Waxing, and Lubrication

Effective Jun 1, 1984General Authority: NDCC 57-39.2-19; Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04Tax Commissioner

If lubricants are sold separately from the rendering of lubrication service, and the customer is billed separately for greases or lubricants, the tax applies upon the gross receipts from such sale.

Receipts from coin-operated automobile washes are not subject to sales tax.

History: Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04